【作者】 王平；

【导师】 陈建东；

【作者基本信息】 西南财经大学 ， 财政学， 2022， 博士

【摘要】 现阶段,我国正朝着实现全体人民共同富裕的目标迈进,其关键在于“提低”。低保制度是提高低收入群体收入的最直接手段之一,对共同富裕这一远景目标的实现具有重要意义。减贫是低保制度的主要功能,其作用的发挥离不开财政资金的支持,而当前地方政府在财政可持续发展方面面临着巨大的挑战。《扶贫项目资金绩效管理办法》的出台加大了对扶贫项目资金效率问题的重视程度,低保作为扶贫项目之一,其减贫效率也是一个值得关注的问题。扶贫政策减贫的同时必然伴随着收入分配状况的改变。低保制度帮助困难群体摆脱贫困的同时,提高其收入水平,间接地改变了收入分配状况,由此对居民收入差距产生影响,而收入差距既是相对贫困的核心内涵,也是发展不平衡的一个重要体现。因而,研究低保的收入再分配效应对于相对贫困的治理以及发展不平衡问题的解决也具有重要意义。基于此,本文主要探究低保支出的减贫效率与收入再分配效应,以便提出效率改进措施,从收入差距角度了解其对相对贫困的影响,促进相对贫困的缓解以及发展不平衡问题的解决,推动共同富裕目标的实现。本文的核心议题是低保支出的减贫效率与收入再分配效应。围绕这一核心议题,通过前三章的论述奠定本文的研究基础,然后基于当前地方政府在财政可持续发展方面面临的巨大挑战以及高度重视扶贫项目资金绩效的现实背景,对我国低保支出减贫效率进行研究。具体而言,将低保支出的减贫效应作为产出变量纳入到三阶段DEA模型中,对低保支出的减贫效率进行静态分析,同时利用Malmquist指数对低保支出的减贫效率进行动态分析。进一步地,本文还重点考察财政分权和互联网发展水平对低保支出减贫效率的影响及其影响机制。由于低保在减贫的同时会间接地对居民收入分配状况产生影响,若低保在减贫方面的效率表现很差,势必会影响其收入再分配作用的发挥。因此,本文在对低保支出减贫效率研究的基础上进一步对低保支出收入再分配效应进行探究。具体包含三部分:第一部分利用MT指数探析实际规模下低保支出的收入再分配效应。第二部分首先基于Tapio脱钩弹性分析法对低保保障水平发展系数进行拓展,利用拓展后的发展系数评估低保保障水平与经济发展水平之间的适应性状态,并对其进行分解,考察不同因素对低保保障水平发展系数的贡献大小;然后利用时变参数状态空间模型估计低保支出的适度规模;最后利用MT指数分析适度规模下低保支出的收入再分配效应。第三部分作为补充研究,利用CHFS2017年的微观调查数据对低保支出收入再分配效应及其再分配效率进行估计。通过运用定性与定量相结合的研究方法,本文的主要研究发现有:第一,我国低保支出绝对规模呈现出不断增加的趋势,但其相对规模处于较低水平。总体、城市和农村人均低保支出总体差距均主要来源于区域之间的差距,其次是各区域内部的差距,而区域间及区域内部差距的交叉影响的贡献最小。人均低保支出城乡差距呈现出不断缩小的趋势,主要得益于城乡人均低保支出比的变化。我国城乡贫困人口的空间分布并不均衡,存在明显的区域差异,但空间集聚程度较高,主要集中分布在经济发展相对落后、财政实力相对薄弱的中西部省份,2008–2019年期间,城乡贫困人口的空间分布格局没有发生明显的变化。自2011年以来,农村内部居民收入差距比城市严重,城乡居民收入差距在不断改善。第二,我国低保支出具有一定的减贫作用,且农村低保支出的平均减贫效应高于城市低保支出,减贫效应较高的省份主要位于西部地区。低保支出在降低贫困广度、贫困深度和贫困强度方面的作用呈衰退态势。三阶段DEA模型计算结果显示,我国绝大部分省份低保支出的减贫效率小于1,未达到完全有效,低保支出减贫效率依然有进一步提升的空间。通过Malmquist指数分析发现,我国各省份的低保支出减贫效率主要呈现出下降的趋势,但造成减贫效率下降的关键因素则因省而异,存在地区异质性。第三,我国当前的财政分权与互联网发展水平不利于低保支出减贫效率的提高;财政分权程度越高,地方政府财政能力越大,其可分配的资源越多,但追求经济增长的地方政府在安排财政资金时会更加偏向经济建设性支出,忽视了包括低保在内的民生性财政支出,从而对低保支出减贫效率产生不利影响;互联网的发展会促进财政透明度的提高,然而由于当前我国财政透明度还处在较低水平,属于模糊透明,由此,财政透明度的提高并没有促进低保支出减贫效率的提升。第四,我国低保支出具有改善居民收入差距的作用,但对总体居民收入差距的改善作用在逐渐缩小;农村低保支出的收入再分配效应要高于城市低保支出。城市低保支出会扩大城乡收入差距,低保总支出和农村低保支出有利于城乡收入差距的缩小。低保保障水平与经济发展水平之间处于基本适应状态,但在绝大多数省份中,两者的适应性状态波动性较大。从微观数据来看,纵向公平对低保支出收入再分配效应的贡献显著高于横向公平;与低保支出实际分配方案相比,最优分配方案中低保支出的累进性更强,收入再分配效应更好。低保支出在缩小收入差距方面存在效率损失,且农村低保支出收入再分配的效率损失比城市低保支出高。本文的创新点主要体现在以下几个方面:研究视角上,其一,本文从静态和动态两个角度对低保支出减贫效率进行评估,并探析其影响因素。已有关注低保支出减贫效率的文献还不够丰富,进一步研究其影响因素的文献则更少。本文基于三阶段DEA模型和Malmquist指数对低保总支出、城市低保支出、农村低保支出的减贫效率进行静态与动态的分析,并利用面板Tobit模型考察财政分权与互联网发展水平对低保支出减贫效率的影响,为评价低保支出减贫效果提供一定的依据,有利于探索提升低保支出减贫效率的有效途径,促进财政的可持续发展,对相关研究和政策制定具有重要的借鉴意义。其二,本文在分析实际规模下低保支出的收入再分配效应的同时,还分析适度规模下低保支出的收入再分配效应。已有文献多考察的是实际低保支出的收入再分配效应,鲜有文献探析低保支出与经济发展水平是否相适应,且适度规模下的低保支出的收入再分配效应如何。研究方法上,其一,本文利用广义贝塔分布Ⅱ型分布函数估计总体、城市内部以及农村内部的居民收入差距水平,弥补按子群分组计算基尼系数方法忽略各子群内部的基尼系数的不足。其二,本文基于Tapio脱钩弹性对低保保障水平发展系数进行拓展,利用拓展后的低保保障水平发展系数探析低保保障水平与经济发展水平之间的适应性状态,并对其分解以了解各因素的贡献大小,增强了发展系数的应用深度。其三,本文基于收入再分配效率中的支出效率指数构造支出非效率指数,能够直接估计低保支出在收入再分配方面的效率损失。研究发现上,本文研究发现:其一,我国人均低保支出表现出一定的极化特征,且人均低保支出总体差距主要来源于区域间的差距。其二,低保支出减贫未达到完全有效,其减贫效率依然有进一步提升的空间。低保支出减贫效率主要呈现出下降的趋势,造成综合减贫效率下降的关键因素则因省而异,存在地区异质性。其三,当前的财政分权与互联网发展水平不利于低保支出减贫效率的提高。其四,低保保障水平与经济发展水平之间处于基本适应状态,在绝大多数省份中,两者的适应性状态波动性较大。其五,我国低保支出在收入再分配方面存在效率损失,且农村低保支出收入再分配的效率损失高于城市低保支出。更多还原

【Abstract】 At current stage,China is moving towards the goal of achieving common prosperity for all people,and the key is to increase the income of low-income groups.The minimum living security system is one of the most direct means to increase the income of low-income groups,and it is of great significance to the realization of the long-term goal of common prosperity.Poverty reduction is the main function of the minimum living security system,and its role cannot be played without the support of fiscal funds.At present,local governments are facing huge challenges in terms of fiscal sustainable development.The promulgation of the Measures for the Management of Fund Performance of Poverty Alleviation Projects has increased the attention paid to the issue of fund efficiency of poverty alleviation projects.As one of the poverty alleviation projects,the poverty reduction efficiency of the minimum living security system is also a matter of concern.Poverty alleviation policies will inevitably be accompanied by changes in income distribution while reducing poverty.While helping the poor groups get rid of poverty,the minimum living security system has increased their income level,indirectly changing the income distribution,so as to has an impact on the income gap between residents.The income gap is not only the core connotation of relative poverty,but also an important manifestation of unbalanced development.Therefore,it is of great significance to study the income redistribution effect of the minimum living security system for the governance of relative poverty and the solution to the problem of unbalanced development.Based on this,this paper mainly explores the poverty reduction efficiency and income redistribution effect of the minimum living security expenditure,so as to propose efficiency improvement measures,understand its impact on relative poverty from the perspective of income gap,promote the alleviation of relative poverty and the solution of the problem of unbalanced development,and promote the realization of the goal of common prosperity.The core topic of this paper is the poverty reduction efficiency and income redistribution effect of the minimum living security expenditure.Focusing on this core topic,the first three chapters laid the research foundation of this paper,and then based on the current huge challenges faced by local governments in the fiscal sustainable development and the realistic background of attaching great importance to the fund performance of poverty alleviation projects,this paper studied the poverty reduction efficiency of the minimum living security expenditure.Specifically,the poverty reduction effect of the minimum living security expenditure is included into the three-stage DEA model as an output variable,and the poverty reduction efficiency of the minimum living security expenditure is statically analyzed.At the same time,the Malmquist index is used to dynamically analyze the poverty reduction efficiency of the minimum living security expenditure.Furthermore,this paper also focuses on the impact of fiscal decentralization and Internet development level on the poverty reduction efficiency of the minimum living security expenditure and their impact mechanisms.The minimum living security system will indirectly affect the income distribution of residents while reducing poverty.If the poverty reduction efficiency of the minimum living security expenditure is very poor,it will inevitably affect its role in income redistribution.Therefore,this paper further explores the income redistribution effect of the minimum living security expenditure on the basis of the research on its poverty reduction efficiency.It consists of three parts:The first part uses the MT index to analyze the income redistribution effect of the minimum living security expenditure under the actual scale.In the second part,firstly,based on Tapio decoupling elastic analysis method,the development coefficient of the guarantee level of the minimum living security is expanded.The expanded development coefficient is used to evaluate the adaptability between the guarantee level of the minimum living security and the economic development level,and it is decomposed to examine the contributions of different factors to the development coefficient of the guarantee level of the minimum living security;Then the time-varying parameter state space model is used to estimate the appropriate scale of the minimum living security expenditure;Finally,the MT index is used to analyze the income redistribution effect of the minimum living security expenditure in an appropriate scale.The third part,as a supplementary study,uses the micro-survey data of CHFS in 2017 to evaluate the income redistribution effect and redistribution efficiency of the minimum living security expenditure.Through the combination of qualitative and quantitative research methods,the main findings of this paper are as follows:First,the absolute scale of the minimum living security expenditure in China shows a trend of increasing,but its relative scale is at a low level.The overall gap of the overall,urban and rural per capita minimum living security expenditure mainly comes from the gap between regions,followed by the internal gap of each region.The cross impact of the inter regional and the intra regional gap has the smallest contribution.The urban-rural gap of the per capita minimum living security expenditure has been narrowing,mainly due to the change in the ratio of urban and rural per capita minimum living security expenditure.The spatial distribution of the urban and rural poor in China is uneven,with obvious regional differences.However,the degree of spatial agglomeration is high,mainly concentrated in the central and western provinces with relatively backward economic development and relatively weak fiscal strength.During the period of2008-2019,the spatial distribution pattern of the urban and rural poor in China has not changed significantly.Since 2011,the income gap among rural residents has been more serious than that of among urban residents.The urban-rural income gap in China has been inproving.Second,China’s minimum living security expenditure has a certain role in reducing poverty,and the average poverty reduction effect of rural minimum living security expenditure is higher than that of urban minimum living security expenditure.The provinces with high poverty reduction effects of the minimum living security expenditure are mainly located in the western region.The role of the minimum living security expenditure in reducing poverty breadth,depth and intensity is declining.The calculation results of the Three-stage DEA model show that,the poverty reduction efficiency of the minimum living security expenditure in most provinces in China is less than 1,which is not completely effective.There is still room for further improvement of the poverty reduction efficiency of the minimum living security expenditure.Through the analysis of Malmquist index,it is found that the poverty reduction efficiency of the minimum living security expenditure in various provinces mainly shows a downward trend,but the key factors causing the decline in poverty reduction efficiency vary from province to province,with regional heterogeneity.Third,China’s current fiscal decentralization and Internet development level are not conducive to the improvement of the poverty reduction efficiency of the minimum living security expenditure.The higher the degree of fiscal decentralization is,the greater the fiscal capacity of local governments is,and the more resources they can allocate.However,when arraging fiscal funds,local governments pursuing economic growth will be more inclined to economic constructive expenditure,ignoring people’s livelihood fiscal expenditure,including the minimum living security expenditure,so as to have a negative impact on poverty reduction efficiency of the minimum living security expenditure.The development of the Internet will promote the improvement of fiscal transparency.However,China’s financial transparency is still at a low level,it is vaguely transparent.Therefore,the improvement of fiscal transparency does not promote the improvement of poverty reduction efficiency of the minimum living security expenditure.Fourth,the minimum living security expenditure has the role of improving the income gap,but its role on improving the overall income gap is gradually narrowing.The income redistribution effect of rural minimum living security expenditure is higher than that of urban minimum living security expenditure.The urban minimum living security expenditure will expand the urban-rural income gap,but the total and rural minimum living security expenditure will help narrow the urban-rural income gap.The minimum living security level and the economic development level are basically in a state of adaptation,but in most provinces,the adaptability of the two fluctuates greatly.From the micro data,the contribution of vertical equity to the income redistribution effect of the minimum living security expenditure is significantly higher than that of horizontal equity.Compared with the actual distribution plan of the minimum living security expenditure,the minimum living security expenditure in the optimal distribution plan are more progressive,and the income redistribution effect is better.There is efficiency loss in narrowing the income gap,and the efficiency loss in income redistribution of rural minimum living security expenditure is higher than that of urban minimum living security expenditure.The innovations of this paper are mainly reflected in the following aspects:From the perspective of research,first,this paper evaluates the poverty reduction efficiency of the minimum living security expenditure from both static and dynamic perspectives,and analyzes its influencing factors.The existing literature on the poverty reduction efficiency of the minimum living security expenditure is not rich enough,and the literature on its influencing factors is even less.Based on the Three-stage DEA model and Malmquist index,this paper makes a static and dynamic analysis on the poverty reduction efficiency of the total expenditure of the minimum living security,the urban minimum living security expenditure and the rural minimum living security expenditure,and uses the panel Tobit model to analyze the impacts of fiscal decentralization and Internet development level on the poverty reduction efficiency of the minimum living security expenditure,which provides a certain basis for evaluating the poverty reduction effect of the minimum living security expenditure,and is conducive to exploring effective ways to improve the poverty reduction efficiency of the minimum living security expenditure,promoting the sustainable development fiscal.It has important reference significance for relevant research and policy formulation.Secondly,this paper analyzes the income redistribution effect of the minimum living security expenditure under the actual scale,as well as that of the minimum living security expenditure under the appropriate scale.Most of the existing literatures have investigated the income redistribution effect of the actual minimum living security expenditure,while few have examined whether the minimum living security expenditure is compatible with the economic development level,and how the income redistribution effect of the minimum living security expenditure under the appropriate scale.In terms of research methods,firstly,this paper uses the generalized beta distribution type II distribution function to estimate the income gap level of residents in the general,urban and rural areas,which makes up for the deficiency that ignores the gap within each group by using the calculation method of Gini coefficient based on subgroups.Secondly,this paper expands the development coefficient of the minimum living security level based on Tapio’s decoupling elasticity,analyzes the adaptability between the minimum living security level and the economic development level by using the expanded development coefficient of the minimum living security level,and decomposes it to understand the contribution of various factors,thus enhancing the application depth of the development coefficient.Thirdly,this paper constructs the expenditure non-efficiency index based on the expenditure efficiency index in the income redistribution efficiency,which can directly reflect the efficiency loss of the minimum living security expenditure in income redistribution.In terms of research findings,this paper finds that:first,the per capita minimum living security expenditure shows certain polarization characteristics,and the overall gap in the per capita minimum living security expenditure is mainly from the regional gap.Second,the poverty reduction of the minimum living standard expenditure has not been fully effective,and there is still room for further improvement in its poverty reduction efficiency.The poverty reduction efficiency of the minimum living security expenditure mainly shows a downward trend,but the key factors causing the decline of comprehensive poverty reduction efficiency vary from province to province,with regional heterogeneity.Third,the current fiscal decentralization and Internet development level are not conducive to the poverty reduction efficiency of the minimum living security expenditure.Fourth,the minimum living security level and the economic development level are basically in a state of adaptation.In most provinces,the adaptability of the two fluctuates greatly.Fifth,there is efficiency loss in income redistribution of the minimum living security expenditure,and the efficiency loss in income redistribution of rural minimum living security expenditure is higher than that of urban minimum living security expenditure.更多还原